8708.99.27.00 - Vibration control goods containing rubber

This HTS subcategory, 8708.99.27.00, specifically designates vibration control components for motor vehicles that are manufactured with rubber as a primary material. These items are designed to absorb or dampen vibrations generated by the vehicle's operation, contributing to a smoother ride and reduced wear and tear on other components. Examples include rubber mounts, bushings, and dampers used in suspension systems, engine mounts, or exhaust systems where vibration isolation is critical.

Distinguishing this category from its siblings, 8708.99.31.00 covers double flanged wheel hub units incorporating ball bearings, which are distinct mechanical assemblies for wheel attachment. Similarly, 8708.99.41.00 focuses on a broader range of "other parts for power trains," encompassing components like gears, shafts, and transmissions, which are not primarily defined by their vibration-dampening function or rubber composition. The remaining sibling, 8708.99.48, serves as a residual category for other parts not specifically classified elsewhere.

As this is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification within 8708.99.27.00 relies on identifying a part or accessory whose primary function is vibration control and whose construction prominently features rubber. The specific application within the vehicle, while important for initial context under Chapter 87, is secondary to the material and functional definition for classification at this granular level.